International Congress on Eurasian Economies

International Conference on Eurasian Economies

9-11 September 2015 – Kazan, RUSSIA

Paper detail

Paper ID : 1314
Status : Paper published
Language : Turkish
Topic : Law
Presenter: Prof. Dr. Sabahat Binnur Çelik
Session : 2D Hukuk I

The Limits of State Intervention in Economy by Taxation in Turkey
Türkiye’de Devletin Vergilerle Ekonomiye Müdahalesinin Sınırları

Abstract

People, mostly and directly affected from the state's decision about taxation. State, in order to realize public services, while using its taxation authority depending to its power of sovereignty, intervenes in the economy in different ways. While using taxation authority, state is subject to various limitations. The most important limitation about taxation is the necessity of obeying the laws. The basic principles about taxation are indicated on the Universal Declaration of Human Rights and Constitutions. Nowadays, nearly in every country, advanced tax payer rights, public pressure and the ruling parties’ intent about remaining in power or the opposition parties' intent about coming in power also determines the limits of taxation. Proceedings of the independent judicial bodies are very important about the limitation of taxation. Because independent judicial bodies can control the power of sovereignty of the state about taxation. In the judging process, they judge the tax rules and tax applications' harmony to the basic principles of taxation. If there are no fair limits about taxation in a country, this means that there is no democracy in that country.

JEL codes: K34

Çelik, Sabahat Binnur (2015). "The Limits of State Intervention in Economy by Taxation in Turkey" in Proceedings of International Conference of Eurasian Economies 2015, pp.576-583, Kazan, RUSSIA.

DOI: https://doi.org/10.36880/C06.01314

Full paper in PDF format.

Session 2D: Hukuk I

Eurasian Economists Association Istanbul Beykent University Kazan Federal University Kyrgyz-Turkish Manas University TIKA Turkish Central Bank